During the month of March, Sunland Company’s employees earned wages of $68,000. Withholdings related to these wages were $5,202 for Social Security (FICA), $7,969 for federal income tax, $3,294 for state income tax, and $425 for union dues. The company incurred no cost related to these earnings for federal unemployment tax but incurred $744 for state unemployment tax.

a. Prepare the necessary March 31 journal entry to record wages expense and wages payable. Assume that wages earned during March will be paid during April.
b. Prepare the entry to record the company's payroll tax expense.

Mesa company produces wooden rocking chairs. the company has two production departments, cutting and assembly. the wood is cut and sanded in cutting and then transferred to assembly to be assembled and painted. from assembly, the chairs are transferred to finished goods inventory and then are sold.mesa has compiled the following information for the month of february: cutting department assemblydepartmentdirect materials $ 73,000 $ 13,000direct labor 73,000 108,000applied manufacturing overhead 159,000 171,000cost of goods completed and transferred out 233,000 255,000required: 1, 2, 3, & 4. prepare journal entries for the transactions in the cutting and assembly departments of mesa company. (if no entry is required for a transaction/event, select "no journal entry required" in the first account field.)